The report notes that tax revenue for states often stems from such laws in an effort to clearly define what goods or services can be taxed. These taxes allow states to bring in extra revenue without raising taxes across the board, said Barbara Weltman, author of J.K. Lasser’s Small Business Taxes 2013.

Other states’ laws include putting a tax on:

• West Virginia: Glow-worms, trick noisemakers and sparklers. (Gotta wonder what their 4th of July celebrations are like.)

• Connecticut: Children’s diapers, though adult diapers are exempt. (Sounds like a plan that makes sense. Not every adult will need diapers for themselves, so the state’s guaranteed an income when the stork comes to visit.)

• Kansas: Rides in a tethered (attached to the ground) hot air balloon. (Unattached balloon rides qualify as transportation and are tax-exempt, though it’s not exactly a practical way to get to the office.)

• Colorado: Retailers of food, meals or beverages must pay a tax on “nonessential” food-related items, including napkins, bibs, utensils and straws. Paper cups and disposable containers are considered essential and are not taxed. (“Use your fingers and wipe on your shirts, please — we’re trying to save you money!”)

UPDATE: In Washington, there’s a “Dance Tax,” and on April 1, a protest brought many people cutting many rugs.